§ 7.1-4-4-1 Rate of tax
§ 7.1-4-4-2 Beverages to which tax is applicable
§ 7.1-4-4-3 Persons liable for tax
§ 7.1-4-4-3 v2 Persons liable for tax
§ 7.1-4-4-5 Power of commission and department
§ 7.1-4-4-6 Transactions exempt from tax
§ 7.1-4-4-7 Necessity of invoice; contents
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Terms Used In Indiana Code > Title 7.1 > Article 4 > Chapter 4 - Wine Excise Tax

  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.